Kovida Trading ("Kovida") contracted with Hotel 888 on 1 January 2020 to host its annual Dinner and Dance ("D&D") on 30 May 2020 and paid a non-refundable deposit of $10,000. Because the COVID-19 circuit breaker was extended to 1 June 2020, the management of Kovida decided to do a way with the D&D. The company emailed the hotel to cancel the D&D and requested for a full refund of the deposit. The hotel refused and forfeited the deposit immediately. FYR: https://www.mlaw.gov.sg/covid19-relief/

(a) Discuss whether the contract between Kovida and Hotel 888 qualifies for relief under the requirements of the COVID-19 (Temporary Measures) Act 2020.

(b) If you were an Assessor appointed under the COVID-19 (Temporary Measures) Act to resolve the above dispute, set out the guideline you will use to determine the dispute and state what would be your likely decision.